§ 171-n. Certain overpayments credited against outstanding tax debts
owed to other states. (1) For the purposes of this section:

(a) "overpayment" means an amount requested for refund or otherwise
determined to be in excess of that owed, with respect to any tax
administered by the commissioner and remaining after application, as may
be determined by the commissioner, to the satisfaction of debts owed by
a taxpayer to this state or the federal government;

(b) "taxpayer" means any individual, corporation, partnership, limited
liability partnership or company, partner, member, manager, estate,
trust, fiduciary or entity, who or which has made an overpayment of any
tax administered by the commissioner;

(c) "tax debt" means any past due, legally enforceable tax obligation
owed any other state administering that tax, which arises from (i) an
enforceable judgment of a court of competent jurisdiction which is no
longer subject to judicial review, or (ii) an enforceable determination
of an administrative body which is no longer subject to administrative
or judicial review, or (iii) an assessment or determination (including
self-assessment or self-assessed determination) which has become final
or finally and irrevocably fixed and no longer subject to administrative
or judicial review; and

(d) "claimant state" means any state which requests application of an
overpayment to a tax debt.

(2) The commissioner may, in his or her discretion, agree to pay the
whole or part of an overpayment of tax administered by the commissioner
to a claimant state owed a tax debt by a taxpayer, provided the claimant
state grants substantially similar privileges to this state. An
agreement with a claimant state must provide for thirty days advance
written notice to, and an opportunity for, taxpayers to present written
or oral evidence about application of their overpayments to tax debts. A
proceeding may be commenced by a taxpayer within four months after a
copy of a decision adverse to the taxpayer is mailed to the taxpayer for
judicial review of the decision in the manner provided by article
seventy-eight of the civil practice law and rules. Article forty of this
chapter shall not apply to any hearing or proceeding on whether an
overpayment may be applied to a tax debt in accordance with this
section. The remedy provided by this section for review of hearings and
proceedings shall be the exclusive remedy available to judicially
determine whether an overpayment may be applied to a tax debt in
accordance with this section. The amount of a tax debt remaining due as
certified by a claimant state shall be prima facie evidence of the
correct amount of a tax debt.